Renewable Electricity, Refined Coal, and Indian Coal Production Credit

Forms and Documents

Document Name	Status
Form 8835 Renewable Electricity Producation Credit Form	Modified
2017-07-05 SS 1545-1362r.doc Supporting Statement A	2017-07-05
Expiration Explanation.rtf Supplementary Document	2007-09-11

IC Document Collections

IC ID	Document Title	Status
40335	Renewable Electricity Producation Credit Form	Modified

ICR Details

OMB Control No: 1545-1362	ICR Reference No: 201704-1545-032
Status: Historical Active	Previous ICR Reference No: 201402-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Renewable Electricity, Refined Coal, and Indian Coal Production Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/18/2017
	Date Received in OIRA: 07/17/2017
Terms of Clearance: OMB approves the collection for a year. While the supporting statement acknowledges that personally identifiable information is being collected, and a SORN has been issued, the instructions to the information collection do not include a Privacy Act statement, IRS must address this inconsistency prior to seeking renewal

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2017
Responses	477	0	46
Time Burden (Hours)	8,720	0	1,045
Cost Burden (Dollars)	0	0	0

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Abstract: Filers claiming the general business credit for electricity produced from certain renewable resources under Internal Revenue Code sections 38 and 45 must file Form 8835.

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Authorizing Statute(s): US Code: 26 USC 38 Name of Law: General business credit
   PL: Pub.L. 110 - 10 Div B, 2 Name of Law: null
   US Code: 26 USC 45 Name of Law: Electricity produced from certain renewable resources, etc.
  

Citations for New Statutory Requirements: PL: Pub.L. 102 - 486 Section 1914 Name of Law: Energy Policy Act of 1992

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 21454	05/08/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 32602	07/14/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Renewable Electricity Producation Credit	8835	Renewable Electricity, Refined Coal, and Indian Coal Production Credit

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	477	46	0	0	431	0
Annual Time Burden (Hours)	8,720	1,045	-203	0	7,878	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Burden was reduced by 203 burden hours due to agency discretion by streamlining Form 8835 to reduce the time needed to complete Form 8835. Burden was increased by 7,878 due to a change in agency estimate by an increase in the number of filers of Form 8835. Total annual burden hours increased by 7,675 hours. New numbers of filers of form 8835 were provided by Resrch, Appl'd Analytics &Stats, Knowledge Devel & Application, Taxpayer Behavior based on 2016 filing of form1041 with attached form 8835.

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Annual Cost to Federal Government: $550

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/17/2017

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